国际会计(第五章国际会计协调化

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国际会计第5章--国际会计准则委员会及国际准则17.5-多媒体课件

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徐州工程学院吴丽君
第一节国际会计准则委员会的努力成果
一、国际会计准则委员会的成立
国际会计准则委员会(IASC：International Acc ounting Standard Committee)
由澳大利亚等16 个会计职业团体于1973年发起成立，总部设在英国伦敦
1983年起，国际会计师联合会（IFAC）成员的所有会计职业团体均已成为IASC的成员。
(三)财务报表的使用者利益相关者
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徐州工程学院吴丽君
第二节《编报财务报表的框架》
三、财务报表的目标
(一)提供企业财务状况的信息
财务状况的信息主要在资产负债表中提供。
(二)
经营业绩的信息主要在收益表中提供。
(三)
财务状况变动的信息，在财务报表中用一份单独的报表提供。
(四)提供附注和附表
财务报表还包括附注、附表和其他信息。
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徐州工程学院吴丽君
第二节《编报财务报表的框架》
五、构成财务报表的要素的定义、确认和计量
(二)财务报表要素的确认
5.收益、费用的增减与资产负债的增减。 6.确认收益时应体现收入与费用的配比。
(三)财务报表要素的计量
计量是指为了在资产负债表和利润表中确认和列报财务报表要素而确定其金额的过程。
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徐州工程学院吴丽君
第二节《编报财务报表的框架》
五、构成财务报表的要素的定义、确认和计量
(三)财务报表要素的计量 1.计量基础的选择
最为常用
(1)历史成本。 (2)现行成本。 (3)可变现价值(结算价值)。 (4)现值
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徐州工程学院吴丽君
第二节《编报财务报表的框架》

国际会计

第一章国际会计的形成与发展一、会计的国际化1、历史背景作为一门新兴学科，出现于20世纪70年代，其标志是会计实务跨出国界走向国际。

2、会计世袭遗产会主世袭遗产的国际性是会计国际化的历史基础。

会计始于西方，并广泛传播至世界各地，从历史的进程看，会计的理论与方法无时不刻有着国际渗透的趋向3、特定会计方法的国际性国际会计面临的三大难题：⏹合并财务的报表⏹外币报表折算⏹物价变动的会计调整。

另：国际税务会计问题4、会计的国际化与本国化各国皆有各自的会计准则与模式，会计的国际化与会计的本国化之间存有差异与矛盾。

不同观点：✓会计无国界，不应保持本国化；✓会计的本国特色无法消除，但随着经济全球化的发展，可求同存异。

二、会计职业界的国际化1、提供国际服务的三个层次⏹最高层次——国际性会计事务所其组织模式是国际性的、典型的“合伙组织的合伙”。

目前全球四大事务所：普华永道，毕马威，德勤，安永⏹第二层次——兼具国际和国内性质的会计师事务所入伙的各国会计师事务所成为其成员，在“联盟”的基础上以同一国际身份从事国际性业务（如审计、资产评估等）的经营；同时在各自国家内以本国事务所的身份从事业务活动。

各成员所具有双重性质。

目前大约有30多家国际事务所⏹第三层次——国内性质的会计事务所这些事务所为从事国际业务而进行临时性协作。

2、会计职业界的国际组织⏹国际会计准则委员会1973——制定并公布国际准则⏹国际会计师联合会1977国际会计准则委员会属于国际会计师联合会的团体会员；另：下设有国际审计实务委员会，负责制定国际审计准则。

3、会计职业国际化的阻力⏹现状：其明显落后于会计的国际化⏹阻力：各国对会计师执照的要求大不相同，在学历要求、后续教育、职业考试等方面皆有不同，严重阻碍了职业会计师人才的国际流动。

三、国际会计的定义国际会计把本国导向的通用会计最广义地扩展到以下业务：✓国际比较分析；✓跨国经营交易和跨国企业经营方式下的独特会计计量与报告问题；✓国际金融市场的会计需求；✓通过政治的、组织的、职业界的以及准则制定等方面的活动，对世界范围内会计和财务报告的差异进行的协调。

国际会计第七版课后答案(第五章)作者：弗雷德里克

Chapter 5Reporting and DisclosureDiscussion Questions1. Accounting measurement is the process of assigning numerical symbols to eventsor objects. Disclosure, on the other hand, is the communication of accounting measurements to intended users. Advances in financial disclosure are likely to outpace those related to accounting measurement for a number of reasons.First, many would argue that financial disclosure is a less controversial area than accounting measurement. Second, changes in disclosure requirements are more rapidly implemented than changes in accounting measurement rules.Finally, whereas a single set of accounting measurement rules may not serve users equally well under different social, economic and legal systems, a company can disclose without necessarily sacrificing its accounting measurement system.2.Four reasons why multinational corporations are increasingly being heldaccountable to constituencies other than traditional investor groups:a.The development and growth of the influence of trade unions.b.The growing recognition of the view that those who are significantlyaffected by decisions made by institutions in general must be given theopportunity to influence those decisions.c.The rejection by many governments of classical economic premises such asthe belief that the regulated pursuit of private gain maximizessociety’s welfare.d.The increasing concern over the social and economic impact ofmultinational corporations in host countries.3.Arguments in favor of equal disclosure include:a.The absence of equal disclosure would create an unfair playing field forU.S. companies. . companies would have a competitive advantage in thatthey would not have to disclose the same information and so would notincur the costs involved in generating and publishing it.b.Investors in . companies have the same information needs as those whoinvest in U.S. companies. A market concerned with investor protectionwould make sure that investors have timely and material information onall listed companies, not just those domiciled in the United States.c.Unequal disclosure might impede cross-company comparisons involving U.S.and . companies.Possible reasons against equal disclosure include:a.The high cost of meeting equal disclosure requirements may deter foreignissuers from listing in the United States.b.The extra costs involved work against the benefits of listing to theforeign companies.Evaluation of arguments:All of these arguments have merit. There is no unambiguously correct answer as to what disclosure requirements should be imposed on foreign issuers, and there has been a contentious debate on this subject in the U.S. in recent years. In practice, fairness arguments often carry great weight in public debate, even when objective economic analysis does not support them.4.Managers in Continental Europe and in Japan have for many years stronglyobjected to disclosing information about business segment financial results.These managers have argued that the information can be used by their competitors. In addition, Continental Europe and Japan have had traditions of low disclosure.Requirements for disclosure about segment results have become more stringent in Japan, France, and Germany in response to strong investor and analyst demand for the information. More generally, the three countries are striving to improve the quality of their financial reporting standards in order to improve the reputation and credibility of their capital markets.5.The simple answer is that mandatory disclosures are corporate disclosures madein response to regulatory requirements (for example, rules issued by national regulators or stock exchanges), and that voluntary disclosures are purely discretionary in nature. The distinction between mandatory and voluntary disclosures can be ambiguous in some settings, however. For example, the requirement that U.S. companies must file Form 10-Ks with the . Securities and Exchange Commission is straightforward. However, measurement and disclosure approaches for some of the items in the Form 10-K are not. Similarly, there are widely divergent views concerning what types of press announcements are mandatory versus voluntary.Two possible explanations for differences in managers’ voluntary disclosure practices are: (1) Managers in highly competitive industries may be less forthcoming than managers in less competitive industries due to the expected cost of releasing information of potential use to their competitors. (2) Managers are expected to be more forthcoming when there is good news todisclose, than when there is bad news, particularly when the news can be expected to affect share prices.Two explanations for differences in managers’ mandatory disclosure practices are: (1) Cross-jurisdictional differences in disclosure requirements. (2) Differences in the extent of compliance with disclosure rules due to cross-jurisdictional differences in enforcement.6. Triple bottom line reporting refers to reporting on a company’s economic,social, and environmental performance. It is a form of social responsibility reporting designed to demonstrate good corporate citizenship. So-called “sustainability” reports are an increasingly popular means of triple bottom line reporting. There is substantial variation in social reporting today.More regulation would improve comparability, but it might also stifle reporting innovations. The usefulness of social reporting to outside parties, particularly investors, needs to be demonstrated before implementing more regulation for it.6.Often we expect to observe less voluntary disclosure by companies inemerging market countries than by those in developed countries:a.Equity markets are relatively less developed in many emerging marketcountries, resulting in lower total demand for company information byinvestors and analysts.b.In many emerging market countries, most financing is supplied by banksand insiders such as family groups. This also leads to less demand fortimely, credible public disclosure, and in these markets enhanceddisclosure may have limited benefits.8. In general, for the same reasons as in Discussion Question 7, we expect toobserve fewer regulatory disclosure requirements in emerging market countries than in developed countries. The equity markets and disclosure requirements in many emerging market countries are not yet well developed, and accounting and auditing systems in emerging market countries are less well developed than in more developed market countries.9. The two broad objectives of investor-oriented equity markets are investorprotection and market quality. In the absence of investor protection, investors will not be willing to participate in a market. However, in the absence of market quality, markets will not function satisfactorily. Many would consider the objectives equally important.10. It certainly is possible that more required disclosure will further encourageinvestor participation in capital markets by providing more and better information on which to base investment decisions. Benefits of increased investor participation include increased liquidity, reduced transaction costs, and more accurate and efficient market pricing. However, it can also be argued that in some situations disclosure requirements are excessive. In markets where disclosure requirements are considered too stringent, companies may be deterred from publicly listing their shares, and may choose to use secondary markets (such as the over-the-counter market in the United States) that lack the investor protections of regulated stock exchanges, and which provide investors with lower liquidity and higher transaction costs. Thus, more required disclosure is not necessarily better than less.11. Forecasts of revenues and income are relatively uncommon because there can belegal repercussions if forecasts are not met. Forecasts rely on subjectiveestimates of uncertain future events, making them unreliable in many situations. Vaguer forms of forward looking information are more common than precise forecasts. For example, directional forecasts (up or down) of revenues and income are more common than range forecasts which are, in turn, more common than precise forecasts of these amounts.12. Corporate governance refers to the structure of relationships andresponsibilities among shareholders, board members, and corporate managers.Investors and financial analysts use information about a company’s corporate governance (for example, whether an audit committee’s members are independent, and responsibilities and remuneration of board members) to better assess the level of investor protection (and therefore, expected cash flows to investors) at the company.Exercises1. a. Transparent financial reporting means that timely and accuratedisclosures are mad e on all important matters affecting a company’sfinancial position and performance. It implies openness,communication, and accountability.b. Transparent financial reporting protects investors because nothing ishidden from them. Investors can better assess the risks of owningsecurities when information is truthful and complete. Transparentfinancial reporting also improves market quality. It enhancesinvestor confidence. Open communication creates markets that are fair,orderly, efficient, and free from abuse and misconduct.c. The financial reporting requirements on the Hong Kong Exchange promotetransparent financial reporting and they protect investors and promotemarket quality. For example, they require a complete set of auditedfinancial statements, including a balance sheet, income statement,cash flow statement, and explanatory notes. Substantial disclosuresare also required, including segments and forward looking informationdiscussed in the chapter. Reports must include a managementdiscussion and analysis. Accounting principles may be either HongKong Financial Reporting Standards or International FinancialReporting Standards. Both sets of standards are known for their highquality. All reports must be in English. There are requirements oncorporate governance. Timely disclosure of price sensitiveinformation is required. Annual reports must be published within fourmonths of year-end and half-yearly reports must be published withinthree months. Overall, the reporting requirements are substantial andcomplete.2.Schering AG provides a qualitative forecast of one-year-ahead and two-year-ahead net sales. One-year-ahead net sales are expected to increase in the “mid to high single-digit” range. From this, an investor would likely infer growth of between 6 and 8 percent. Two-year-ahead sales are expected to increase further. Thus, this forecast is directional (up). There are similar forecasts of net sales for certain products and for certain regions.For example, Yasmin®is exp ected to experience “double-digit” growth, while Betaferon®is expected to grow at “high single-digit” rates. Net sales in Europe are expected to grow at “mid single-digit” rates, while those in the United States are forecast to be “above average.” Scheringalso forecasts an operating margin of 18 percent for the next year. This isa precise forecast. There is no forecast of net income.Investors should find this information useful, but specific growth percentages would be even useful. Investors a re concerned about a company’s future prospects. Management’s expectations guide users’ own forecasts.Investors would also find a forecast of net income useful.3. IFRS 8 requires that the following items be disclosed for each reportablesegment:a.Profit or loss.b.Assets.c.Particular income and expense items if such measures are regularlyprovided to the chief operating decision maker.d.Reconciliations of reportable segment revenues, profit or loss, assets,and liabilities to consolidated totals.(A reportable segment is an operating segment about which separate financialinformation is available that is evaluated regularly by management in assessing segment performance and deciding how to allocate resources to operating segments.)In addition to the above items, information must also be disclosed about:a.Revenues derived from products or services.b.Revenues derived from countries.c.Major customers.d.How operating segments are determined.Lafarge discloses that its reportable segments are its four product lines.The company discloses all of the items required to be disclosed by reportable segment. Operating income, assets, and individual income and expense items are reported. Segment revenues, operating income, assets, and liabilities are reconciled to consolidated totals.Lafarge also discloses revenues by selected countries and regions of the world.In addition, capital expenditure and capital employed by selected countries and regions are disclosed. There is no information about major customers, but Lafarge may have a large, diversified customer base.Overall, Lafarge complies with the requirements of IFRS 8 and even goes beyond its requirements in some cases.4. a. Overall headcount has increased between the two years. Both of itsdivisions (pharmaceuticals and diagnostics) show increased levels ofemployment. With the exception of Latin America, all regions of theworld also show increased levels of employment. Roche attributes theseincreases to the fact that it has been expanding faster than itscompetitors.b.“Regretted losses” refers to “fluctuations not initiated by Roche,”presumably employees who quit the company on their own accord. Whilethe overall percentage of employees lost (“fluctuation”) has increasedbetween the two years, the percentage of regretted losses has decreased.c.Roche states that it “places a high value on diversity and seeks tobenefit from it….” Roche seems to have had some success in improvingdiversity in the company. Roche notes that it employs people from over190 countries and that the 336 employees in its Corporate Center comefrom 23 countries. General managers from the local country head 60percent of its affiliates, and the trend is rising. Data presented onwomen in the workplace all show improvements.d.Outside investors may find this information useful because it speaks tothe welfare of company employees. For example, satisfied employees willwork harde r to achieve a company’s goals than unsatisfied ones will.The information is also useful in judging whether companies comply withemployment laws, such as those dealing with nondiscriminatory hiring.5. The overall conclusion is that Roche’s safety record worsened while itsenvironmental record improved.Safety:Note that Roche’s total number of workdays increased by 17 percent, while the total number of employees grew by 6 percent. Accidents and other measures of safety can be expected to increase, but not at rates higher than these.Occupational accidents increased by 14 percent, while work-related accidents per million working hours decreased 3 percent. These measures suggest that accident rates are about the same between the two years. There were no work-related fatalities in either year. Workdays lost due to work-related accidents increased by 31 percent, occupational illnesses increased by 60percent, illnesses per million working hour increased 36 percent, and workdays lost due to occupational illnesses increased 42 percent. These measures indicate a worsening safety record. Transport accident per metric ton transported decreased. In general, most measures got worse.Environmental:Energy consumption increased by 5 percent and TOC t/year increased 36 percent.However, the other pollution measures (such as CO2t/year and NO2t/year) decreased. Figures later in the disclosure compare eco-efficiency measures for 2005, 2004, and 1992. Long-term trends (92/05) of all measures beside the one for CO2show significant decreases. In general, Roche’s environmental record has improved.6. a. According to the Web site, the objective of the International Auditingand Assurance Standards Board (IAASB) is to serve the public interest by: setting, independently and under its own authority, high qualitystandards on auditing, quality control, review, other assurance,and related services, andfacilitating the convergence of national and internationalstandards,thereby enhancing the quality and uniformity of practice throughout theworld and strengthening public confidence in the global auditing andassurance profession.b.According to this Web site, auditing standards refer to the audit orreview of historical financial information, while assurance standardsrefer to engagements dealing with subject matters other than historicalfinancial information.c.PricewaterhouseCoopers states that Roche’s internal sustainabilityreporting guidelines are properly applied, that its data collectionsystem is functioning as designed, and that its “social dimensionreporting provides an appropriate basis for the disclosure of socialdimension information…” Thus, Roche has received a “clean opinion”on its sustainability reporting.7. a. Corporate social responsibility is about how companies conductthemselves in relation to “stakeholders,” such as workers, consumers,and the broader society in which firms operate.b.Some argue that “the business of business is business.” In conductingtheir business, companies provide huge and critical contributions tosociety. Among these are productivity gains, innovation and research,employment, and human capital development. In poor countries, companiesoften contribute critical capital, technology, and skills that reducepoverty. Companies that compete and prosper make society better off.Under this view, the proper guardian of the public interest isgovernment, not business. Another view is that social issues (andsocial responsibility) are not tangential to business but fundamental toit. Companies that ignore public sentiment make themselves vulnerableto attack. Ignoring social issues turns a blind eye to forces that mayalter a company’s strategic future. Thus, companies ought to do morethan the law requires since social issues ultimately feed intoshareholder value.c.Whether companies ought to report on their social responsibilityactivities probably depends on one’s view of corporate socialresponsibility. Nevertheless, a strong case can be made that proactivedisclosure of a company’s societal contributions can positively aff ectits image and ultimately its bottom line.d.As noted in c., the relevance of CSR disclosures for outside investorsis that a company’s societal contributions can positively affect itsimage and ultimately its bottom line.8. a. The performance indicators recommended in the GRI guidelines are as follows:Economic Performance IndicatorsCore IndicatorsAdditional IndicatorsDirect Economic ImpactsCustomersEC1. Net sales.EC2. Geographic breakdown of markets. For each product or productrange, disclose national market share by country where this is 25% or more.Disclose market share and sales for eachcountry where national sales represent 5%or more of GDP.SuppliersEC3. Cost of all goods, materials, andservices purchased.EC11. Supplier breakdown by Organization and country. List all suppliers from which purchases in the reporting period represent 10% or more of total purchases in that period. Also identify all countries where total purchasing represents 5% or more of GDP.EC4. Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements. Terms may include conditions such as scheduling of payments, form of payment, or other conditions. This indicator is the percent of contracts that were paid according toterms, regardless of the details of theterms.EmployeesEC5. Total payrolland benefits (includingwages, pension, other benefits, and redundancy payments) brokendown by country or region. This remuneration should refer to currentpayments and not include futurecommitments.Providers of CapitalEC6. Distributions to providers ofcapital broken down by interest on debtand borrowings, and dividends on allclasses of shares, with any arrears ofpreferred dividends to be disclosed. This includes all forms of debt andborrowings, not only long-term debt.EC7. Increase/decrease in retainedearnings at end of period.Public SectorEC8. Total sum of taxes of all types paid broken down by country. EC12. Total spent on non-core business infrastructure development. This isEC9. Subsidies received broken down by country or region. This refers to grants, tax relief, and other types of financial benefits that do not represent a transaction of goods and services.Explain definitions used for types ofgroups.infrastructure built outside the main business activities of the reporting entity such as a school, or hospital for employees and their families.E10. Donations to community, civilsociety, and other groups broken down interms of cash and in-kind donations pertype of group.Indirect Economic ImpactsEC13. The Organization’s indirect economicimpacts. Identify major externalitiesassociated with the reportingOrganization’s products and services.Environmental Performance IndicatorsCore IndicatorsAdditional IndicatorsMaterialsEN1. Total materials use other than water,by type. Provide definitions used fortypes of materials. Report in tons,kilograms, or volume.EN2. Percentage of materials used that arewastes (processed or unprocessed) fromsources external to the reportingOrganization. Refers to both post-consumer recycled material and waste fromindustrial sources. Report in tons,kilograms, or volume.EnergyEN3. Direct energy use segmented by primary source. Report on all energy sources used by the reporting Organizationfor its own operations as well as for the production and delivery of energy products ., electricity or heat) to other Organizations. Report in joules.EN17. Initiatives to use renewable energy sources and to increase energy efficiency. EN18. Energy consumption footprint ., annualized lifetime energy requirements) of major products. Report in joules. EN4. Indirect energy use. Report on all energy used to produce and deliver energy products purchased by the reporting Organization ., electricity or heat). Report in joules.EN19. Other indirect (upstream/downstream) energy use and implications, such as Organizational travel, product lifecycle management, and use of energy-intensive materials.WaterEN5. Total water use. EN20. Water sources and related ecosystems/habitats significantly affectedby use of water. Include Ramsar-listedwetlands and the overall contribution toresulting environmental trends.EN21. Annual withdrawals of ground andsurface water as a percent of annualrenewable quantity of water available fromthe sources. Breakdown by region.EN22. Total recycling and reuse ofwater. Include wastewater and other usedwater ., cooling water).BiodiversityEN6. Location and size of land owned, leased, or managed in biodiversity-rich habitats. EN23. Total amount of land owned, leased, or managed for production activities or extractive use.EN24. Amount of impermeable surface as apercentage of land purchased or leased.EN7. Description of the major impacts on biodiversity associated with activities and/or products and servicesin terrestrial,freshwater, and marine environments. EN25. Impacts of activities and operations on protected and sensitive areas ., IUCN protected area categories 1-4, world heritage sites, and biosphere reserves). EN26. Changes to natural habitatsresulting from activities and operationsand percentage of habitat protected orrestored. Identify type of habitataffected and its status.EN27. Objectives, programs, and targetsfor protecting and restoring nativeecosystems and species in degraded areas.EN28. Number of IUCN Red List species withhabitats in areas affected by operations.EN29. Business units currently operatingor planning operations in or aroundprotected or sensitive areas.Emissions, Effluents, and WasteEN8. Greenhouse gas emissions. (CO2, CH4, N2O, HFCs, PFCs, SF6). Report separate subtotals for each gas in tons and in tons of CO2 equivalent for the following: - direct emissions from sources owned or controlled by the reporting entity - indirect emissions from imported electricity heat or steam EN30. Other relevant indirect greenhouse gas emissions. (CO2, CH4, N2O, HFCs, PFCs, SF6). Refers to emissions that are a consequence of the activities of the reporting entity, but occur from sources owned or controlled by another entity Report in tons of gas and tons of CO2 equivalent.EN9. Use and emissions of ozone-depletingsubstances. Report each figure separately in accordance with Montreal Protocol Annexes A, B, C, and E in tons of CFC-11 equivalents (ozone-depleting potential).EN31. All production, transport, import,orexport of any waste deemed “hazardous” under the terms of the Basel Convention Annex I, II, III, and VIII.EN10. NOx, SOx, and other significant air emissions by type. Include emissions of substances regulated under: - local laws and regulations - Stockholm POPs Convention (Annex A, B, and C) – persistent organic pollutants - Rotterdam Convention on Prior Informed Consent (PIC) - Helsinki, Sofia, and Geneva Protocols to the Convention on Long-RangeTrans-boundary Air PollutionEN32. Water sources and related ecosystems/habitats significantly affected by discharges of water and runoff. Include Ramsar-listed wetlands and the overall contribution to resulting environmental trends. See GRI Water Protocol. EN11. Total amount of waste by type anddestination. “Destination” refers tothe method by which waste is treated,including composting, reuse, recycling,recovery, incineration, or land filling.Explain type of classification method andestimation method.EN12. Significant discharges to water by type.EN13. Significant spills of chemicals, oils, and fuels in terms of total number and total volume. Significance is defined in terms of both the size of the spill and impact on the surrounding environment. SuppliersEN33. Performance of suppliers relative toenvironmental components of programmer andprocedures described in response toGovernance Structure and ManagementSystems section.Products and ServicesEN14. Significant environmental impacts ofprincipal products and services.Describe and quantify where relevant.EN15. Percentage of the weight of productssold that is reclaimable at the end of theproducts’ useful life and percentage thatis actually reclaimed.ComplianceEN16. Incidents of and fines for non-compliance with all applicableinternationaldeclarations/conventions/treaties, andnational, sub-national, regional, andlocal regulations associated withenvironmental issues. Explain in terms ofcountries of operationTransportEN34. Significant environmental impacts oftransportation used for logisticalpurposes.Overall。

国际会计(第七版)课后习题答案作者常勋国际会计教师手册(5-7章)(常勋等)

第5章国际会计协调化■教学目的与要求一、教学目的通过本章和第6章的学习，既要求学生能深刻领会国际会计协调化的含义和当前的强劲趋势，也要求学生了解各种国际性政府间机构（如联合国会计和报告国际准则政府间专家工作组、经济合作与发展组织常设会计准则工作组）、区域性国家联盟（如欧洲联盟）、官方机构国际组织（如证券委员会国际组织）以及民间国际组织（特别是会计职业界的国际组织，如国际会计师联合会和国际会计准则委员会以及区域性会计师联合会）对国际会计协调化所作的努力和成果。

本章介绍除国际会计准则委员会（将在第6章介绍）以外的各主要国际组织的作用和成果。

二、学习要求1．深刻理解国际会计协调化的含义。

2．了解推动国际会计协调化的6个主要国际组织的性质。

3．在推动国际会计协调化的其他国际组织中，关注欧洲会计师联合会和亚太会计师联合会。

4．了解有助于国际会计协调化的其他国际组织。

5．理解联合国会计和报告国际准则政府间专家工作组现今的作用只是推动国际会计协调化的权威性国际论坛。

6．着重理解欧洲联盟是推动国际会计协调化最具成效的区域性国家联盟。

7．了解经济合作与发展组织国际投资和跨国企业委员会及其常设会计准则工作组的活动。

8．了解证券交易委员会国际组织（IOSCO）作为官方机构的国际组织在国际协调中的重要作用。

9．着重理解国际会计师联合会的活动及国际审计准则。

■教学要点、重点与难点一、教学要点（一）国际会计协调化的含义较深入的阐明：1．对国际会计协调化（即会计的国际协调化），至今尚无公认的严谨的定义。

综合各家之说（参见教本），可以把国际会计协调化理解为：（1）国际会计协调化是一个限制和缩小会计差异，形成一套可接受的准则（标准）和惯例的过程；（2）其目的在于促进各国（和地区）的会计实务和财务信息的可比性；（3）国际会计协调化的意图在于归纳不同的会计制度，把多样化的实务组合成能产生共同协作结果的有序结构。

2．国际会计协调化的作用在于：（1）有助于进行国际商贸和经济合作活动；（2）促进了外国企业在国际货币市场融资（特别是在国际资本市场发行证券）时需提供的财务报表的可比性；（3）有利于跨国投资，便于跨国公司合并其分布在世界各地的子公司的财务报表。

国际会计

第一章测试题一.单选题1:国际会计成为一门崭新的学科，大致在_______。

(A)20世纪50年代(B)20世纪60年代(C)20世纪70年代(D)20世纪80年代答案C2:早在_______，会计职业界就在圣路易斯举行了第1次国际会计师大会。

(A)9个(B)16个(C)25个(D)33个B答案5:会计职业国际化的阻力主要表现在_______方面。

(A)会计师执业资格要求(B)各国会计准则的不同(C)会计职业组织的管理(D)会计职业组织参与国际化的程度答案A6:齐默曼教授在1968年给国际会计定义中认为国际会计是最髙层次会计的抽象，其目的在于打破国界，发展世界性的_______并在任何一个国家的会计中加以应用。

(A)会计原则(B)方法(C)会计准则(D)会计理论答案D7:国际会计的主要内容中国际会计诸问题的研究，几乎无不与跨国交易和跨国公司的经营活动相关联，而且还包括_______。

.(A)财务会计(B)管理会计(C)财务会计和管理会计(D)以上都不对答案C二.多选题1:会计职业界的国际组织有_______。

(A)国际会计师联合会(B)国际会计准则委员会(C)欧盟委员会(D)证券委员会的国际组织答案AB2:最髙层次的会计师事务所(会计公司)是一体化的国际性会计师事务所，目前主要有_______。

(A)普华永道(B)毕马威国际(C)安永国际(D)德勤答案ABCD3:国际会计的主要内容有_______。

(A)国际会计诸问题的研究(B)全球会计模式的分类和比较研究(C)各国税法规定如何一致(D)国际会计协调化答案ABD4:会计国际化的原因主要有_______。

《国际会计》考试测试题

《国际会计》考试测试题一、单项选择题(每题有且只有1个正确答案)1、（）在合并财务报表的提供方面同时提供母公司财务报表和合并报表。

A. 澳大利亚B. 巴拿马C. 加拿大D. 美国2、（）在合并财务报表的提供方面只提供母公司财务报表。

A. 危地马拉B. 英国C. 墨西哥D. 菲律宾3、由于家族控制的企业占主导地位，墨西哥公司对自己的信息。

A. 公开B. 保密C. 披露D. 向上级汇报4、除了中国注册会计师协会需对政府部门进行报告以外，中国注册会计师的管理与的制度是相似的。

A. 美国B. 英国C. 德国D. 日本5、以下机构属于国际会计协调的民间机构的是（）。

A. 国际会计师联合会B. 经合组织C. 欧洲联盟D. 联合国6、下列（）没有采用古典制度的税收征管制度。

A. 澳大利亚B. 德国C. 卢森堡D. 荷兰7、（）的会计惯例将库存股份列为股东权益的减项A. 联邦德国B. 意大利C. 加拿大D. 葡萄牙8、不但要求确认递延所得税资产，而且要求确认在一定条件下确认以后结转亏损的所得税资产。

A. 美国B. 挪威D. 巴西9、（）公司流行的惯例已经是把库存股份作为股东权益的减项，但却仍然把库存股份出售时与其取得成本间的差额确认为当期损益，而不是把库存股份的出售作为资本交易。

A. 瑞典B. 荷兰C. 瑞士D. 日本10、（）只允许为特定目的在收益分配中提留专用准备，美国称为“留存收益的分拨”,并在会计术语中废除了“准备”这个词，一俟该目的实现或摒弃,已分拨的留存收益就要转回，即不再限制从中分配股利A. 英国B. 德国C. 荷兰D. 美国11、国际会计准则委员会理事会复查国际会计准则草案，经修改并需经过理事会（）的多数同意后，公布该国际会计准则。

A. 2/3B. 1/2C. 1/4D. 3/412、截止2000年底，国际会计准则委员已公布了（）会计准则。

A. 39B. 41C. 25D. 3513、以下机构属于国际会计协调的民间机构的是（）。

浅谈会计协调化

浅谈会计协调化摘要：随着公司的跨国经营，资本市场逐渐向国际开放，对各国会计差异设定限度，增加财务信息的可比性，减少各国会计逻辑上的冲突，协调各国会计制度，已经成为当今国际会计界炙手可热的话题，然而会计国际协调涉及政治经济文化等多个领域，不可能一蹴而就，需要一个循序渐进的过程。

关键词：国际；协调；发展一、什么是会计协调化会计协调化，是指通过一些国际性组织或专门机构，制定或认可采纳统一的会计准则及其他标准化文件，对各国会计规范和会计信息的差异程度加以限制，从而增加会计信息在国际范围内的可比性的过程。

二、会计协调化产生的背景二战后，无论是欧洲还是亚洲，都将自己的资本市场面向国际开放，国际经济交往推动了金融环境的大流通。

促使研究各国会计学者将会计制度，会计规范的研究领域扩展到其他国家，进行全球化，国际化的比较和分类研究上。

这些国际组织将不同会计模式的“同”与“异”结合在一起“求同存异”归纳出若干具有代表性的会计模式。

顺应历史潮流的同时发挥了它们的主观能动作用。

“会计协调化”的概念这时正式在国际论坛上亮相。

三、会计的国际协调化已成为会计发展的全球主旋律之一目前随着世界经济全球化进程加快，经营活动范围超越国界，公司的股东和相关者需要寻求保护，也成为发展世界区域性的经济或政治联盟的主要原因。

欧洲联盟，北美自由贸易协定，国际石油输出国组织等等。

这些组织无不在内部协调个成员国的会计行为。

2004年欧盟由15个成员国猛增到25个，其经济规模达到10万亿欧元。

11个成员国正式实行欧元，统一了货币，这也促进了欧洲会计报表的披露单位的统一。

英国和法国以前采用的是两种完全不同的会计模式，加入欧盟后则出现趋同现象。

由于地区协调在区域范围缩小了各国会计准则的差异，为世界范围内的会计协调打下了基础。

我国不少企业在美国，香港等地上市，这些企业必须遵守国际惯例披露信息，向投资者和债权人负责。

同时尽早与国际接轨也可以减少我国会计报告信息披露的作业量，降低上市成本。

国际会计协调化和趋同化PPT学习教案

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5.2.4 证券委员会国际组织
（（②23成））立国国资际际本会市会计场师计小联师组合联会合所会做的《努2力007—2010年战略计划（1）IOSCO的组织结构
下主设席：委非员洲执会—行——委—中员制东会定地—和区—决委定执员该行会组主织席的委目员标会的决定和时间组织的预定目标亚欧太洲该地地机区区构委委有员员技会会术委员会和新兴市场委员会组成，后又增设“ 自律组织咨询委员会 ” 泛美技地术区委委员员会会（的2）目IO标S是（C5③审.O12监）的.5核督组主与国机要织国际构工结际会作构证计券师和联期合货会交易有关的监管问题以及协调解决这些问题的方法。规范跨国上① 监市会控的员小国代组际表披会露—准—则最高权力机构与IASC合② 公作理众制事利定会益“—监核—督心最委准高员则决会工策作机计构划支持IFRSIFAC领国导际小审组计与鉴证委员、遵从委员会打击财务欺诈教报育告委的员发会布、职业道德委员会非执业会计师、公共部门委员会跨国审计人员委员会、国际会计师论坛
（真3）实和欧公盟允《第4 号指令》的内容欧①共年体度《报第表4应号真指实令和》公包允括地1反2 项映6公2司款，的其资产人容、见负债书p、5财4，务主状要况思和想盈：亏情况 ②年如度果报做表不的到要第求一点时，必须提供补充的信息，以保证真实和公允 ①③资如产果负背债离表“和真损实益与表公的允结”构时与，格允式许，背要离保但持必前须后要财做务解年释度之间的一致性，不得任意改变。 ②资产负债表和损益表的各个项目都必须列示上年度的相应项目的数额 ③④禁各止成在员（资国协4产可调）与以欧《负规洲第债定大4项或陆号目要国指之求家令间修会》，订计对或资模国在产式际收负与会入债英计与表国协支和会调出损计化项益模的目表式影之的之响间结间进构的行，差相以异互便抵包消括利润分配或亏损处理

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2．国际筹资的需要
• 会计的国际协调对各国在国际资本市场上进行筹资活动的企业也十分有利。协调可以节约这些企业的筹资费用。
• 一个企业在不同国家的资本市场上筹资都要根据当地的会计准则编制一套财务报表，在几个国家筹资就要编制几套财务报表。这将使筹资企业增加一大笔开支。
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会计准则的协调化意味着：（1）各个国家之间的差异将保持在最低水平，不同国家
使用的不同会计规则和实务可以并存，只要这些可选择准则和实务是可以相互协调的；（2）在由若干个国家组成的集团内部许可使用相似的会计准则，但是要求揭示并调整任何与公认会计准则之间差异；（3）同时遵循本国会计准则和国际会计准则来编制会计报表。
1.国际性政府间机构----如：联合国会计和报告国际准则政府间专家工作组、经济合作与发展组织会计工作组
2.区域性国家联盟----如：欧洲联盟
3.官方机构国际组织----如：证券委员会国际组织
4.民间性国际组织----如：国际会计师联合会、国际会计准则委员会以及区域性会计师联合会
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《国际会计》
幻灯片
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参考资料：
1．21世纪会计学系列教材《国际会计》常勋编著
厦门大学出版社2001年9月
2．《国际会计学》弗雷德里克.D.S.乔伊、卡罗尔.安.弗
罗斯特、加利.K.米克
李荣林译上海财务大学出版社2003年5月出版
3．《财务会计的四大难题》常勋著立信会计出版社 2002.4
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6．发展中国家的会计管理机构
• 进行会计准则的国际协调，建立国际会计准则，有利于发展中国家建立自己的会计准则，有助于促进这些国家的经济发展。
• 这些国家可以根据本国的情况，为使国际会计准则适应本国的需要而作相应的修改。
• 可以加快这些国家会计事业的发展，以适应经济发展的要求。
• 如果能够按照同一套会计准则在世界各地发行证券，就可以极大地降低筹资成本。
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3．跨国公司
• 如果会计准则达到一定程度的协调统一，跨国公司将会减少调整各国子公司会计制度的难度。
• 会计人员在编制合并报表的过程中也将有更为统一的基础。
• 财务信息可比性的增强也会有助于评价各国子公司的财务状况和经营业绩，有助于进行国际投资分析和作出各种国际经营决策，还会有利于为收买国外子公司而进行的评价和分析。
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第一节国际会计协调化的含义与作用第二节致力于国际会计协调化的国际组织第三节联合国会计和报告国际准则政府间专家工作组的协调活动第四节欧洲联盟：推动会计协调化最具成效的区域性国家联盟第五节经济合作与发展组织第六节证券委员会国际组织第七节国际会计师联合会
4．《国际会计准则》国际会计准则委员会制定
中国财政经济出版社 2003
5．会计研究前沿丛书《国际会计前沿》
王松年主编上海财经大学出版社 2001
6．《美国财务会计准则》美国财务会计准则委员会制
定
经济科学出版社 2002
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目录
第一章国际会计的形成与发展
力和时间；
•
国际金融市场上也会有透明度更高和更准确的财
务信息。
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1．国际投资的需要
• 在国际资本市场上，资金的提供者要求进行会计的国际协调，以便能根据可比的财务信息作出最佳投资决策或贷款决策。
• 在大多数情况下，公司财务报表只有符合了某种统一的、严格的格式要求，才能在国际资本市场上出售股票、发行债券。这种国际资本流动的增长客观上日益要求进行会计准则的国际协调。
第二章会计模式通论（比较）
第三章比较会计模式----国别会计（上）
第四章比较会计模式----国别会计（下）
第五章国际会计协调化
第六章国际会计准则委员会第七章会计惯例的国际比较
第八章国际财务报表
第九章国际税务
第十章金融工具会计
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第五章国际会计协调化
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• 许多国家政府认为，会计的国际协调和信息披露规范化将有助于消除跨国公司和东道国国内公司之间的不平等竞争，增加跨国公司信息披露的透明度，改进东道国政府与跨国公司进行讨价还价的地位以及对跨国公司进行管理的能力和水平。
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本章（国际会计协调化）和第六章（国际会计准则委员会）属于国际会计的重要内容之一----国际会计协调。
本章主要讲述：国际会计协调化的意义和致力于国际会计协调化的主要国际组织及其在国际会计协调化过程中主要活动（当然不包括国际会计准则委员会）。
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这些组织包括
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第一节国际会计协调化的含义与作用一、国际协调的必要性二、国际会计化协调的含义三、协调化的作用与表现（或目标）四、国际会计协调化的障碍与思路
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一、国际协调的必要性
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随着国际贸易、国际投资和跨国公司的发展，要
求增进国际性财务信息可比性的压力日益增强。
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一般认为，如果在世界范围内有统一的会计术语
和会计程序，有一套世界上大多数国家公认的会计准则，
有各公司间可以相互比较的财务信息，将会有利于国际
经营活动中各方面参与者的经营决策；
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有利于提高公司的经营效率和经济效益；
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可以在编制和分析财务报表中有效地利用人力、财
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4．国际会计师事务所
• 这些机构在进行跨国审计或从事其他国际性会计业务中也十分希望各国会计实务的差异能逐步缩小，以便能提高审计依据的统一性，提高审计质量和其他业务工作水平。
2021/2/19
可整理ppt--国际会计协调化
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5．各国税务当局
• 在涉及国外所得税征管工作中，各国税务当局常因不同国家利润计量中的差异而遇到麻烦，如果各国利润计量实务能够比较一致，也许会更有利于他们的工作。